Question ID : 40678

Digital Signed Balance Sheet & Profit & loss Account

MY Question is, Can I Digitally Signed Balance Sheet Which are not subject to Any audit. Please Suggest me. My Client (Non tax Audit Client) is situated in remote area. They needed Original Balance Sheet. Because of Lockdown i can not send them Balance sheet with Manually Sign.

ICAI has permitted to digitally sign reports, So, you may issue digitally signed report as per SRS 4410 attaching therewith digitally signed Balance sheet. I mean, balance sheet can be digitally signed only if it is an integral part of a digitally signed report,